Alaska § 43.50.190 - Additional tax levy on cigarettes.
Full text of Alaska Alaska Statutes § 43.50.190 — Additional tax levy on cigarettes., with citation guidance and answers to common questions.
§ 43.50.190. Additional tax levy on cigarettes.
(a) [See contingent amendment note.] There is levied an excise tax on each cigarette imported or acquired in this state, (1) after December 31, 2004, but before July 1, 2006, 42 mills;
(2) after June 30, 2006, but before July 1, 2007, 52 mills;
(3) after June 30, 2007, 62 mills.
(b) The tax levied by this section is in addition to the tax levied by AS 43.50.010 — 43.50.180. The tax shall be administered and collected in the same manner as the tax levied by AS 43.50.010 — 43.50.180, except that receipts from the tax shall be deposited in the general fund. The penalties provided in AS 43.05 and this chapter apply to the tax levied in this section.
(c) The tax imposed under (a) of this section does not apply to the first 400 cigarettes personally transported into the state by an individual for that individual's personal consumption during the calendar month.
(d) A portion of the annual proceeds of the tax levied under (a) of this section equal to 8.9 percent of the total proceeds of the tax shall be deposited into the tobacco use education and cessation fund established in AS 37.05.580 . This deposit shall be in addition to any sums deposited into the fund under AS 37.05.580 (a).
(e) In this section, “cigarette” has the meaning given in AS 43.50.170 .
Source: official Alaska text · Last verified 2026-08-27
Frequently Asked Questions About Alaska § 43.50.190
What does Alaska Statutes § 43.50.190 cover?
Section 43.50.190 ("Additional tax levy on cigarettes.") is part of the Alaska Statutes, the codified statutory law of Alaska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alaska § 43.50.190?
A common citation format is "Alaska Statutes § 43.50.190" (Alaska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alaska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alaska official source linked on this page or consult a licensed Alaska attorney.
How does Alaska § 43.50.190 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alaska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alaska.